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1952 (4) TMI 32 - HC - VAT and Sales TaxExtract: .......ion given by one of us, Hidayatullah, J., in Laxmibai v. The State(1)). 53. In view of the fact that the decision is against the assessee, the assessee must bear the entire costs of this reference. The opinion will now be sent to the Board of Revenue for dealing with the case according to law. Counsel s fees Rs. 100. Reference answered accordingly.
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